SWAN, Circuit Judge.
The petitioner paid an excess profits tax of $1311.75 for the year 1940 and filed a claim for refund thereof based solely on the provisions of section 722 of the Internal Revenue Code, 26 U.S.C.A. § 722. The claim was disallowed by the Commissioner. His determination was sustained by the Tax Court,
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.